Balaji Engineering Works Vs The Deputy State Tax… — Writ and Judicial Review | Madras HC (2026)

Balaji Engineering Works Vs The Deputy State Tax… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of on the above terms: impugned order set aside subject to remittance by the petitioner of an additional 15% of the disputed tax demand within thirty days; matter remanded for reconsideration with a reasonable opportunity to contest the tax demand on merits and a fresh order to be issued within three months from the date of remittance; connected writ miscellaneous petition closed; no order as to costs.

Issue for consideration

Whether the impugned order dated 10.12.2025 was issued without giving the petitioner a reasonable opportunity to contest the tax demand on merits, and whether it should accordingly be set aside/quashed.

Court's answer

On perusal of the impugned order, the Court found it evident that the order dated 10.12.2025 was issued without hearing the petitioner.

Ratio / Principle

Subject to the condition that the petitioner remits an additional 15% of the disputed tax demand within thirty days from receipt of a copy of the order, the impugned order is set aside so as to provide the petitioner an opportunity to contest the tax demand on merits, and the matter is remanded for reconsideration; after providing a reasonable opportunity, a fresh order shall be issued within three months from the date of remittance of the additional 15%.

Detailed headnote1 paragraphs

Writ petition (WP No. 27150 of 2026) under Article 226 of the Constitution of India by Balaji Engineering Works rep. by its Partner N.Sivakumar, seeking a Writ of Certiorari to quash the order dated 10.12.2025 of the Deputy State Tax Officer 2, Periyanaickenpalayam Circle, in proceedings GSTIN 33AAKFB4270B1ZY/2018-19. Held: on perusal of the impugned order it was evident that it was issued without hearing the petitioner; the writ petition had been filed after the period of limitation expired, and the petitioner had made a 10% pre-deposit while filing the appeal. Disposed of on the terms that, subject to the petitioner remitting an additional 15% of the disputed tax demand within thirty days from receipt of a copy of the order, the impugned order stands set aside so as to enable the petitioner to contest the tax demand on merits, and the matter is remanded for reconsideration; a fresh order is to be issued within three months from the date of remittance of the additional 15%. Connected W.M.P. closed; no order as to costs.

WP No. 27150 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 27150 of 2026 and W.M.P.No.29706 of 2026

Balaji Engineering Works rep by its Partner N.Sivakumar, 1 /205-2, Maddampalayam, Coimbatore- 641 019 Coimbatore District

..Petitioner(s)

Vs

The Deputy State Tax Officer 2 Periyanaickenpalayam Circle, Commercial Taxes Building, Coimbatore- 641 018 Coimbatore District.

..Respondent(s)

PRAYER : Writ Petition filed under Article 226 of The Constitution of India

praying for the issuance of a Writ of Certiorari, calling for. the records of the Respondent in his proceedings in GSTIN 33AAKFB4270B1ZY/2018-19 dated 10.12.2025 and quash the same as illegal.

For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

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WP No. 27150 of 2026

ORDER

An order dated 10.12.2025 is assailed on the ground that the petitioner

did not have a reasonable opportunity to contest the tax demand on merits.

Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

Learned counsel for the petitioner submits that the 10% pre-deposit was made while filing the appeal. On instructions, he submits that the petitioner agrees to remit an additional 15% as a condition for remand. An endorsement to that effect has been made on the bundle.

Subject to the condition that the petitioner remits an additional 15% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh

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WP No. 27150 of 2026

order shall be issued within three months from the date of remittance of an additional 15% of the disputed tax demand.

The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs.

24-07-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

To

The Deputy State Tax Officer 2 Periyanaickenpalayam Circle, Commercial Taxes Building, Coimbatore- 641 018 Coimbatore District.

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WP No. 27150 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

RNA

WP No. 27150 of 2026 and W.M.P.No.29706 of 2026

24-07-2026

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